A simple scaling law for penetration depth in laser welding is proposed considering heat flow characteristics and multiple reflections. First, a process parameter is identified that is proportional to the surface temperature during laser processing, and the parameter is modified by accounting for the effect of multiple reflections. As a result, the normalized penetration depth is expressed as a function of a single parameter that is a combination of laser intensity, interaction time and an indicator of the strength of multiple reflections. The obtained scaling law is applicable not only to conduction mode welding but also to keyhole mode welding, and provides insight into why and how penetration depth changes in a particular way. Systematic and extensive welding experiments were conducted using a 2kW multi-mode fiber laser and two types of steels. The experimental results were in good agreement with the proposed scaling law.